Steve Russell started a snow removal and landscaping business he called Total Care Services. Selected transactions for Total Care Services are listed below. 1 Steve transfers his used pickup truck valued at $3,580 into the business. 2. Steve invested $2,770 cash in the business and opened a bank account in the name of Total Care Services. 3. Purchased a used snow plow from a dealer for $1,360 paying half as a down payment and half on account. 4. Plowed the parking lot of a local mall and billed the mall management company $835. 5. Paid for fuel for the truck $135. 9 .6. Plowed three neighbours' driveways and immediately got paid $55 each. 7. Collected in full the invoice billed to the mall management company. 8. Paid balance owing on the purchase of the snow plow. 9. 10 10 Purchased a new lawn mower for $860, paying 20% down in cash, the remainder on account. Paid for business cell phone charges of $35. 11 Purchased $300 of lawn maintenance supplies for cash. 12. Billed customers $1,850 for lawn maintenance services completed. 13. Paid balance owing on lawn mower. 14. Collected $835 from customers for services previously billed. 15. Steve withdrew $1,070 cash for personal use. 445 16. Provided lawn maintenance services totalling $1.405 for several clients - one client whose bill is $175 pays cash, the remainder are on account